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DRSC zur ESMA-Konsultation zu einheitlichem elektronischem Berichtsformat (ESEF)Mit Wirkung vom 1. Januar 2020 sollen Jahresfinanzberichte in einem einheitlichen elektronischen Berichtsformat erstellt werden. Hierzu soll ESMA der Europäischen Kommission spätestens bis zum 31. Dezember 2016 Entwürfe technischer Regulierungsstandards vorlegen, um das elektronische Berichtsformat unter gebührender Bezugnahme auf bestehende und künftige Technologieoptionen festzulegen.
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